Arizona Junior Rodeo Association Inc

Nonprofit profile at a glance

EIN
860299714
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Prescott Valley, AZ, USA
Phone
9283002717
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Agricultural Programs

Reported finances

Revenue
$270,904
Expenses
$276,671
Assets
$4,969
Liabilities
$7,982

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • TYLER BAXTER (PRESIDENT)
  • TOM VAN WART (VICE PRESIDENT SINCE 5-2025)
  • BRANDY SHUMAN (VICE PRESIDENT UNTIL 5-2025)

Highest reported compensation

  • CORY MULCAIRE (SECRETARY): $9,025 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Arizona junior rodeo association is dedicated to teaching youth ages 4-18 the sport of rodeo and preserving the western lifestyle. The organization builds character by emphasizing responsibility, sportsmanship, hard work, and family involvement.

What it reported doing in 2024

The Arizona junior rodeo association (ajra) provides competitive rodeo opportunities for Arizona youth ages 4 to 18. During the fiscal year, the organization had 82 members and hosted eight two-day rodeos in rural communities across the state. Contestants pay an entry fee and are divided into four age groups to ensure fair competition. Each day, participants compete in selected events, with the fastest times determining winners. Prizes include cash awards and items such as buckles, horse blankets, or buckets. Youth train for each rodeo. Points are awarded based on performance and accumulated throughout the season. These points determine winners for each event and the all-around champion. Top point earners are recognized at the final rodeo with awards such as saddles, buckles, and prizes honoring their commitment.

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 92
  • Accountability: 80
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.1%; rating input score 98
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: $76.76 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 25th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.1%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 1.61; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 98.1% of revenue deployed · 96% of spending went to programs
  • Governance: 11 of 12 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $266K in reported program spending
  • Leadership: top reported pay $9K · 15 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.